The ICMA encourages all School Leavers to undertake an accounting or commerce degree via a accredited or government recognised university. If students do not have the option of undertaking university studies, then the ICMA has a 4-stage pathway (16-subjects) to obtain a (university degree-equivalent) Graduate Management Accountant (GMA) professional qualification. Once students complete Stage-1 they will be eligible for the Certified Accounting Technician (CAT) professional qualification. Once they complete Stage-2 they will be eligible for Registered Cost Accountant (RCA) membership of the ICMA. On completion of Stage-3 they will be eligible for Registered Business Accountant (RBA) membership of the ICMA. On completion of Stage-4 they will be eligible for Graduate Management Accountant (GMA) membership of the ICMA. On completion of the GMA program, students can undertake the 2-subject (Strategic Cost Management & Strategic Business Analysis) CMA Program.